CBIC notifies exemption from furnishing of Annual GST Return (Form GSTR 9)/ Reconciliation Statement (GSTR 9C) in the case of providers of Online Information Database Access and Retrieval (OIDAR) Services, registered under section 24 of the CGST Act 2017 read with rule 14 of the CGST Rules, 2017.
G.S.R. (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as “the said Act”), the Central Government, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as “the said rules”), supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person as the class of registered persons who shall follow the special procedure as mentioned below.
2. The said persons shall not be required to furnish an annual return in FORM GSTR 9 under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules.
3. The said persons shall not be required to furnish reconciliation statement in FORM GSTR 9C under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules.